Principi contabili internazionali - ENG

INTERNATIONAL ACCOUNTING STANDARDS

Prof.ssa Maura Campra

Course Code: E0306
Subject code: SECS – P/07
8 ECTS – 64 hours
Location: Novara


Educational aims

The course of International Accounting Standards is aimed to give the basis in order to  understand  the international accounting standards (IAS/IFRS) issued from the IASB. In fact, the IAS/IFRS will have to be apply in the editing of the consolidated accounts and the financial statements of the companies which securities are admitted to trading on a regulated market.


Content of the course

The financial statement according to the IAS/IFRS: the communitarian regulations - the Italian subjects  forced to apply IAS/IFRS.
IAS 1: Presentation of financial statement.
IAS 2: Inventories.
IAS 7: Cash Flow Statements.
IAS 8: Accounting Policies, Changes in Accounting Estimates, and Errors.
IAS 10: Events After the Balance Sheet Date.
IAS 11: Construction contracts.
IAS 16: Property, Plant and Equipment.
IAS 17: Leases.
IAS 18: Revenue.
IAS 20: Accounting for Government Grants and Disclosure of Government Assistance.
IAS 23: Borrowing Costs.
IAS 37: Provisions, Contingent Liabilities and Contingent Assets.
IAS 38 Intangible Assets.
IAS 40: Investment Property.
IAS 12: Notes Income taxes
IAS 19: Notes Employee Benefits.
IAS 21: Notes The Effects of Changes in Foreign Exchange Rates.
IAS 36: Notes  Impairment of assets.
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities.
IFRIC 5: Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds.
IFRIC 6: Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment.
IFRIC 13: Customer Loyalty Programmes.
IFRIC 15: Agreements for the Construction of Real Estate.
SIC 31: Revenue—Barter Transactions Involving Advertising Services.


Prerequisites

None.


Course Texts

The text of each IAS /IFRS.
A.A.V.V. – IAS/IFRS – Ipsoa Editore – Gruppo WolterKluwersItalia, Milano, 2nd edition, 2012. This book is available in the library



Further informations can be found in the web page of the course at the URL:

https://eco.dir.unipmn.it/


Teaching methods

Frontal lectures, business cases and exercises will be used during the course.


Examination

The examination is written.